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本文根据会计工作和会计人员的现状,提出全面提高会计人员的综合素质,是规避会计行为风险的有效途径。强调应加强对会计人员进行专业基础知识、相关业务知识和职业道德的培训。
Based on the current situation of accounting work and accounting staff, this paper puts forward that improving the overall quality of accounting staff is an effective way to avoid the risk of accounting behavior. Emphasize that accounting personnel should be strengthened to carry out professional basic knowledge, relevant business knowledge and professional ethics training.